Opinion
10168-21
06-21-2021
Estate of Michael I. Miller, Deceased, Barbara Miller, Executrix Petitioner(s) v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
The petition filed to commence this case served on June 8, 2021, does not bear the original signatures of petitioners or counsel for petitioners as required by the Tax Court Rules of Practice and Procedure. Upon review of the Court's record, petitioners' counsel is admitted to practice before this Court, however, will not be associated with this case until a proper entry of appearance is with filed with the Court. If petitioners' counsel wishes to be recognized as counsel of record in this case, it will be necessary at this juncture to electronically file an entry of appearance on behalf of petitioners in accordance with Rule 24 Tax Court Rules of Practice and Procedure. Petitioners' counsel may obtain an Entry of Appearance form under "Case Related Forms" on the Tax Court's website at www.ustaxcourt.gov/case_related_forms.html. Therefore, in order for this Court potentially to acquire jurisdiction to consider this case, it is necessary to obtain a Ratification of Petition bearing petitioners' original signatures and ratifying the petition previously filed.
Upon due consideration and for cause, it is
ORDERED that, on or before August 4, 2021, petitioners shall file with the Court in paper form a Ratification of Petition ratifying and affirming the filing of the Petition on their behalf (preferably in "wet ink" signature, not a photocopied signature). Petitioners should note that the ratification of petition may not be electronically filed. It is further
ORDERED that the Clerk of the Court is directed to attach to this Order a form that petitioners may use to comply with this Order. It is further
ORDERED that no later than, August 4, 2021, Matthew D. Lee shall file a entry of appearance, if he wishes to enter his appearance in this case as counsel for petitioners. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Matthew D. Lee at the address which Mr. Lee listed for himself in the petition.